https://www.taxtmi.com/caselaws?id=89959 Concessional duty under Notification No. 63/87 was confined to textile fabrics coated, impregnated, covered or laminated with base fabrics of cotton under Chapter 52, so use of knitted cotton fabrics of Chapter 60 as the base fabric did not qualify. The description "others" in the classification list was treated as referring only to the final product and not as disclosure of the base fabric used. As the record did not establish that raw material registers were regularly submitted and verified, suppression was found and the extended period of limitation was held applicable. The notification benefit was denied and the demand was sustained. en-us Tue, 12 Jan 1999 00:00:00 +0530 Sat, 01 Oct 2011 14:37:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89959 Concessional duty under Notification No. 63/87 was confined to textile fabrics coated, impregnated, covered or laminated with base fabrics of cotton under Chapter 52, so use of knitted cotton fabrics of Chapter 60 as the base fabric did not qualify. The description "others" in the classification list was treated as referring only to the final product and not as disclosure of the base fabric used. As the record did not establish that raw material registers were regularly submitted and verified, suppression was found and the extended period of limitation was held applicable. The notification benefit was denied and the demand was sustained. Case-Laws Central Excise Tue, 12 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89959